What is Item 303 Regulation S-K?

Item 303 of Regulation S-K requires disclosure of information relevant to assessing a company’s financial condition, changes in financial condition, and results of operations.

Is the contractual obligations table still required?

Liquidity and Capital Resources – Material Cash Requirements – New Item 303(b)(1) and Amended Item 303(b)(1)(ii) Although the contractual obligations table has been eliminated, companies will still be required to disclose material cash requirements from known contractual and other obligations.

When Must Form 8 K be filed with the SEC?

within four business days
When is Form 8-K Required? Form 8-K is a mandatory disclosure under the Exchange Act, and must be filed with the SEC within four business days of the occurrence of any material event.

Is MD&A required?

The MD&A is just one of many sections required by the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) to be included in a public company’s annual report to shareholders.

What’s a contractual obligation?

Contract obligations are those duties that each party is legally responsible for in a contract agreement. In a contract, each party exchanges something of value, whether it is a product, services, money, etc. On both sides of the agreement, each party has various obligations in connection with this exchange.

What is MD&A disclosure?

The Management Discussions and Analysis (MD&A) is a section of the annual report or SEC filing 10-K that provides an overview of how the company performed in the prior period, its current financial condition, and management’s future projections.

What is Form 8-K used for?

Form 8-K is known as a “current report” and it is the report that companies must file with the SEC to announce major events that shareholders should know about. Companies generally have four business days to file a Form 8-K for an event that triggers the filing requirement.

What is the MD & A?

Management discussion and analysis (MD&A) is a section within a company’s annual report or quarterly filing where executives analyze the company’s performance. The section can also include a discussion of compliance, risks, and future plans, such as goals and new projects.

What is MDA in accounting?

The term multiple discriminant analysis (MDA) refers to a statistical technique used by financial planners, investment advisors, and analysts to evaluate potential investments when many variables are at stake.